I use a lot of audio in Final Cut Pro, which uses 48 kHz. CD's are usually 44 kHz. I don't understand where 44 and 48 fit into the aiff options in Max. Also what is the difference between AIFF (Apple/SGI) and AIFF (Linear PCM)?
Thanks- Rod

AIFF (Linear PCM) are generated by Core Audio, while AIFF (Apple/SGI) are generated by libsndfile. The files should contain the same data in either case.

The sample rates don't fit in the user interface; Max currently uses the file's sample rate and passes it through the decoding/conversion chain from beginning to end. Sample rate conversion is not possible with Max.

The bit depth is possible to convert (AKA dither), for some file types. For example, you could convert a 24/96 FLAC to a 16/96 WAV.